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The following information for Cooper Enterprises is given below:December 31, 2013Assets and obligationsPlan assets (at fair value) $200,000Accumulated benefit obligation 370,000Projected benefit obligation 400,000Other ItemsPension asset / liability, January 1, 2013 10,000Contributions 120,000Accumulated other comprehensive loss 167,900There were no actuarial gains or losses at January 1, 2013. The average remaining service life of employees is 10 years.
What is the pension expense that Cooper Enterprises should report for 2013?
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The following information is for the third quarter of this year: Planned Actual Production 92,000 units
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